J. Russell Hardin

Accounting versus engineering, law, and medicine: Perceptions of influential high school teachers

Abstract The accounting profession has a continuing need to attract the best and brightest students into the field. Many of the best and brightest students, however, seek careers in other professional fields. The AICPA and other accounting organizations, along with academics, have studied the problem by focusing on perceptions and attitudes of high school students, college students, and working professionals. Research suggests that high school educators often have a significant influence on the career choices of high school students, but no empirical evidence has examined their perceptions toward accounting. This paper reports the results from a survey of 128 influential high school teachers from 40 states regarding their views of accounting, engineering law, and medicine on 24 attributes. The survey results suggest that high school educators have a relatively low opinion of accounting as a carrer option for high school students.

The Effect of Gender on Recruiting for Sales Positions

Abstract This paper examines the potential effect of recruiter gender, recruit gender, target market gender, and the interactions of these factors on the recruiting for an entry-level sales position in to-days diverse environment. The paper summarizes prior research dealing with: (1) the gender effect on recruiting, (2) the gender effect on selling performance, and (3) major theories to explain the gender effect on recruiting and selling. Then, a conceptual framework is developed to examine the effect of recruit gender, recruiter gender and target market characteristics (buyer gender) on recruitment for a sales position. Finally, the potential implications and several propositions for future research are presented.

A comparison of job attitudes and turnover intentions among CPAs in public, private and governmental work settings

This study examines the differences among several attitudinal variables using CPAs from three work settings. The work settings include public accounting, private industry accounting, and governmental accounting. This study uses General Linear Models to investigate the effect of work setting on the attitudinal variables of organizational commitment and job satisfaction and the effect of work setting on the behavioral variable of turnover intentions. Work setting was observed to significantly affect the reported levels of organizational commitment, job satisfaction, and turnover intentions. The results of the study also suggest that governmental CPAs and private industry CPAs do not differ with regard to the attitudinal variables addressed in this study.